We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Check the availability and any issues affecting employment related securities (ERS).
How and why HMRC raises assessments, applies penalties and charges interest.
Get guidance from HMRC if you’re a tax agent or an adviser.
Find out about the changes to Individual Savings Accounts (ISA), Junior ISA (JISA) and the detailed guidance for Lifetime ISAs.
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
Agent authorisation Self Assessment technical specifications for software developers.
Get guidance from HMRC if you're a tax agent or an adviser.
Get help if you’re a tax agent or adviser who has clients that have used the remittance basis, to consider if they have made taxable remittances.
Use the GAAR Advisory Panel opinion on extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Approved methods and forms of electronic communication for sending Corporation Tax information online and paying electronically that apply from 4 January 2011.
This factsheet contains information about the action that HMRC can take where there has been a breach of the Fulfilment House Due Diligence Scheme (FHDDS) Regulations.
Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.
What happens when HMRC investigates your VAT affairs under the Civil Evasion Penalty Notice 730 procedure. For investigations started before 31 January 2012.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).